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Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game

Brian Anthony Burfitt (School of Accounting, UNSW Sydney, Sydney, Australia)
Jane Baxter (School of Accounting, UNSW Sydney, Sydney, Australia)
Jan Mouritsen (Department of Operations Management, Copenhagen Business School, Frederiksberg, Denmark)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 3 August 2020

Issue publication date: 4 November 2020

627

Abstract

Purpose

The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems.

Design/methodology/approach

This study adopts field-based research, utilising Latour's (1999) concept of “circulating reference”, to illustrate how VIK (non-cash) resources were managed in an Australian sporting organization.

Findings

This paper contributes to our understanding of: first, how accounting infrastructure is constituted and stabilised by a network of multiple and overlapping accounting practices; second, how VIK resources are allocated and managed via local practices; and third, the importance of “budget relief” as a method of valuation in accounting practice.

Research limitations/implications

Our paper has implications for understanding how financial and non-financial accounting inscriptions are related in practice, requiring both integration and separation within networks of multiple and overlapping routings of accounting practices.

Originality/value

Our work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.

Keywords

Acknowledgements

The authors wish to thank the participants of the Monforma Conference in Melbourne 2018 and the AFAANZ Conference in Brisbane 2018.Funding: Authors would like to acknowledge the funding of a 2010/2011 AFAANZ research grant, which helped support data collection activities informing this research project.

Citation

Burfitt, B.A., Baxter, J. and Mouritsen, J. (2020), "Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game", Accounting, Auditing & Accountability Journal, Vol. 33 No. 8, pp. 1871-1907. https://doi.org/10.1108/AAAJ-06-2018-3543

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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